ここでは、マレーシアの所得控除リスト（日本語/英語）を紹介します。
日本語版
No. | 控除タイプ | RM |
| 1 | 独立者控除（ほぼ全員控除対象） | 9,000 |
| 2 | ・親のケア費用控除 もしくは ・親の扶養控除（父：1,500RM/母：1,500RM） | 5,000まで もしくは 3,000まで |
| 3 | 障がい者用のサポート器具費控除（自身、配偶者、子供、親） | 6,000まで |
| 4 | 障がい者控除（自身） | 6,000 |
| 5 | 大学等の教育費控除（自身） | 7,000まで |
| 6 | 重い病気の治療費控除（自身、配偶者、子供） | No.6+No.7＝ 6,000まで |
| 7 | 健康診断費控除（自身、配偶者、子供）：500まで | |
| 8 | ライフスタイル控除 ・本、雑誌、新聞の購入費 ・パソコン、スマートフォン、タブレットの購入費 ・スポーツ用品やジムの会費 ・インターネットの使用料（自身名義） | 2,500まで |
| 9 | 搾乳機購入費控除（連続して申請不可） | 1,000まで |
| 10 | 保育園/幼稚園費控除 | 1,000まで |
| 11 | 教育貯蓄控除 | 8,000まで |
| 12 | 離婚による扶養控除 | 4,000まで |
| 13 | 障がい者控除（配偶者） | 3,500 |
| 14 | 扶養控除（未婚の18歳未満） | 2,000/人 |
| 15 | 扶養控除（未婚の18歳以上の学生） | 2,000/人 |
| 16 | 扶養控除（未婚の18歳以上の大学生） | 8,000/人 |
| 17 | 障がい児控除 | 6,000/人 |
| 17 | 障がい児控除（未婚の18歳以上の大学生） | 8,000/人 |
| 18 | ・生命保険控除 もしくは ・生命保険控除：3,000まで ・EPF年金控除：4,000まで | 7,000まで |
| 19 | 個人年金控除 | 3,000まで |
| 20 | 教育および医療保険控除 | 3,000まで |
| 21 | 雇用障害保険控除 | 250まで |
※ 太字のNo.8については、ほとんどの人が控除対象になりますので、領収書やレシートは7年間保存しておきましょう。
英語版
No. | Individual Relief Types | Amount (RM) |
| 1 | Individual and dependent relatives | 9,000 |
| 2 | Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner) OR Parent Restricted to 1,500 for only one mother Restricted to 1,500 for only one father | 5,000(Restricted) OR 3,000(Restricted) |
| 3 | Basic supporting equipment for disabled self, spouse, child or parent | 6,000(Restricted) |
| 4 | Disabled individual | 6,000 |
| 5 | Education fees (Self) i. Other than a degree at masters or doctorate level – Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology ii. Degree at masters or doctorate level – Any course of study | 7,000(Restricted) |
| 6 | Medical expenses for serious diseases for self, spouse or child | No.6+No.7＝6,000(Restricted) |
| 7 | Complete medical examination for self, spouse, child (Restricted to 500) | |
| 8 | Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of: i.purchase of books / journals / magazines / printed newspapers / other similar publications (Not banned reading materials) ii.purchase of personal computer, smartphone or tablet (Not for business use) iii.purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership iv.payment of monthly bill for internet subscription (Under own name) | 2,500(Restricted) |
| 9 | Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every 2 years of assessment) | 1,000(Restricted) |
| 10 | Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below | 1,000(Restricted) |
| 11 | Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2019 MINUS total withdrawal in 2019) | 8,000(Restricted) |
| 12 | Husband / wife / payment of alimony to former wife | 4,000(Restricted) |
| 13 | Disabled husband / wife | 3,500 |
| 14 | Each unmarried child and under the age of 18 years old | 2,000/p |
| 15 | Each unmarried child of 18 years and above who is receiving full-time education (“A-Level”, certificate, matriculation or preparatory courses). | 2,000/p |
| 16 | Each unmarried child of 18 years and above that: i.receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses). ii.receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate). iii.the instruction and educational establishment shall be approved by the relevant government authority. | 8,000/p |
| 17 | Disabled child | 6,000/p |
| 17 | Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities | 8,000/p |
| 18 | Life insurance and EPF INCLUDING not through salary deduction i.Pensionable public servant category •Life insurance premium ii.OTHER than pensionable public servant category •Life insurance premium (Restricted to RM3,000) •Contribution to EPF / approved scheme (Restricted to RM4,000) | 7,000(Restricted) |
| 19 | Deferred Annuity and Private Retirement Scheme (PRS) – with effect from year assessment 2012 until year assessment 2021 | 3,000(Restricted) |
| 20 | Education and medical insurance (INCLUDING not through salary deduction) | 3,000(Restricted) |
| 21 | Contribution to the Social Security Organization (SOCSO) | 250(Restricted) |
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